We've seen a noticeable increase in incorrect claims for Other refundable tax offsets. Avoid errors and the need for future amendments to your clients' tax returns by ensuring you understand the specific requirements before you lodge.
In 2025, 52% of the agent-lodged tax returns claiming this tax offset were incorrect. Before you lodge your client's tax return, take the time to ensure they are eligible.
To claim Other refundable tax offsets, your client must:
- be the principal beneficiary of a special disability trust that has paid tax, or
- have received exploration credits during the income years from 1 July 2017 to 30 June 2025.
No other amounts should be reported at this question.
The code type for special disability trusts is 'C'. If the trust does not meet the rules for a special disability trust at the end of the income year, your client is not eligible for this tax offset.
The last year that taxpayers could claim exploration credits as a refundable offset was 2025. The junior mineral exploration incentive ended 30 June 2025 and is not available to be claimed as a credit after the 2024–25 income year.
Increased corrective treatments
We are strengthening compliance checks for Other refundable tax offsets claims. If there is no third-party data to support your client's eligibility, we may remove the offset or contact you for more information. You may request a review if you disagree with our decision but you will need to provide supporting documents for this claim.